Florida Homestead Tax Calculator

The exemption amount depends on when a homeowner established Florida permanent residence.

Group A — Florida permanent residents as of December 31, 2026: • Phase 1 (effective Jan 1, 2027): non-school homestead exemption = $150,000 • Phase 2 (effective Jan 1, 2028): non-school homestead exemption = $250,000 • Beginning Jan 1, 2029: $250,000 adjusted annually by the Consumer Price Index (CPI)

Group B — Florida permanent residents on or after January 1, 2027: • Years 1–4 of Florida residency: non-school exemption = $50,000, adjusted annually by CPI • Beginning year 5 of Florida residency: exemption automatically upgrades to the full Group A amount

The existing $25,000 school homestead exemption is unchanged for all homeowners.

Beginning January 1, 2027, Section 9(a) of CS/HJR 1-F restricts how counties and municipalities may spend ad valorem tax revenue. That revenue may be used only for these seven purposes:

• •1. Public safety — law enforcement, fire service, emergency medical services
• •2. Education and public schools
• •3. Infrastructure — roads, bridges, stormwater management
• •4. Natural resources — flood control
• •5. Bonds and existing debt service
• •6. Employee retirement obligations
• •7. Operations and administration of county and municipal government, except uses prohibited by general law

This is a permitted-use restriction. It defines what property tax revenue can be spent on. It does not mandate any minimum level of spending or service in any category. Local governments retain full discretion over how much to allocate within these categories.

The new exemption amounts apply automatically to county and municipal non-school ad valorem levies upon voter approval of the amendment.

Special districts — including community development districts (CDDs), water management districts, hospital districts, and fire districts — are not automatically covered. Each special district must hold its own separate voter referendum to expand its homestead exemption. That referendum may be held no more than once per 12-month period. If approved, the expanded exemption takes effect January 1 of the following year. A special district that does not hold a referendum retains its current exemption levels.

School district levies are unaffected entirely. The existing $25,000 school homestead exemption is unchanged.

Beginning January 1, 2027, two categories of non-homestead property receive a reduced annual assessment increase cap:

• •Non-homestead residential property of nine units or fewer: cap reduced from 10% to 5% per year, for all levies except school.
• •All other non-homestead property: cap reduced from 10% to 5% per year, for all levies except school.

The existing Save Our Homes 3%/CPI homestead assessment cap is unchanged.

The ballot question presented to voters states that the Legislature shall establish, through general law, a schedule for full elimination of non-school homestead property taxes.

The operative constitutional text in Section 6 establishes the $150,000 (2027) and $250,000 (2028) phases. The operative Section 6 text does not itself define a final elimination amount or timeline beyond Phase 2.

CS/HJR 1-F is placed on the November 3, 2026 general election ballot. For the amendment to take effect, at least 60% of votes cast on the question must be in favor. If fewer than 60% vote in favor, none of the provisions take effect and current law remains unchanged.

The 60% supermajority threshold is not established by this bill — it applies to all proposed constitutional amendments placed on the ballot by the Legislature.